An analysis and aging of the accounts receivable of Raja Company at December 31 reveal these data:

Accounts receivable

$800,000

Allowance for doubtful

accounts per books before

adjustment (credit)

50000

Amounts expected to become

uncollectible

65000

What is the cash realizable value of the accounts receivable at December 31, after adjustment?

(a) $685,000.

(b) $750,000.

(c) $800,000.

(d) $735,000.